Advanced Search

Journal Navigation

Journal Home

Subscriptions

Archive

Contact Us

Table of Contents

CiteULike is a free service for managing and discovering scholarly references - click here to get started.

Sign In to gain access to subscriptions and/or personal tools.
Journal of European Social Policy
This Article
Right arrow Full Text (PDF)
Right arrow References
Right arrow Alert me when this article is cited
Right arrow Alert me if a correction is posted
Services
Right arrow Email this article to a friend
Right arrow Similar articles in this journal
Right arrow Alert me to new issues of the journal
Right arrow Add to Saved Citations
Right arrow Download to citation manager
Right arrowRequest Permissions
Right arrow Request Reprints
Right arrow Add to My Marked Citations
Citing Articles
Right arrow Citing Articles via HighWire
Right arrow Citing Articles via Google Scholar
Right arrow Citing Articles via Scopus
Google Scholar
Right arrow Articles by Coulter, F.
Right arrow Articles by Smith, S.
Right arrow Search for Related Content
Social Bookmarking
Add to CiteULike   Add to Complore   Add to Connotea   Add to Del.icio.us   Add to Digg   Add to Reddit   Add to Technorati   Add to Twitter  
What's this?

Other

Implicit and Explicit Social Policy in the Czech and Slovak Personal Tax Systems

Fiona Coulter

University of Bath, UK

Christopher Heady

University of Bath, UK

Colin Lawson

University of Bath, UK

Stephen Smith

The Institute for Fiscal Studies, London, UK

We show that the old Czechoslovak personal tax system was opaque, inequitable and neg lected adverse incentive effects, because in large part it was being used as an instrument of social policy to encourage family formation, growth and support. We also show that because the old system's distribution effects can be generated by a simple linear tax system, its extraordinary complexity was entirely unnecessary. An analysis of the new direct tax systems of the Czech Republic and Slovakia show that they are both more progressive than their predecessors, and yet still retain some reduced influences of the now less emphasized pro-natalist policy. The new tax and benefit arrangements of the Czech Republic are incor porated in a tax-benefit model which is used to show that the variety of household preferences and circumstances within any group - social, income or geographical is such that even minor revenue-neutral changes can produce unex pected distributional results which social policy advisors and analysts need to consider.

Journal of European Social Policy, Vol. 5, No. 3, 219-234 (1995)
DOI: 10.1177/095892879500500303
Add to CiteULike CiteULike   Add to Complore Complore   Add to Connotea Connotea   Add to Del.icio.us Del.icio.us   Add to Digg Digg   Add to Reddit Reddit   Add to Technorati Technorati   Add to Twitter Twitter    What's this?


This article has been cited by other articles:


Home page
 Journal of European Social PolicyHome page
C. Lawson and J. Nemec
Central European Health Reform: the Case of Slovakia, 1990-97
Journal of European Social Policy, August 1, 1998; 8(3): 237 - 252.
[Abstract] [PDF]